If you import goods from outside the UK (EU/non-EU makes no difference unless you’re in Northern Ireland) then you may be able to use the “postponed accounting” mechanism that has been introduced for all imports and which works in a similar way to the old EU acquisitions mechanism. But it depends on many factors, such as how you’re doing your customs declarations, if you’re using a parcel operator who pays the VAT and import duty on your behalf, etc etc. you should probably speak to your accountant or your freight forwarder/parcel courier.